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A company managing a campsite and apartment rentals intends to undergo a partial spin-off to separate these two activities. The DGT examines whether the rental activity constitutes a distinct business line and determines the applicable taxes.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
La operación puede acogerse al régimen especial de escisión del TRLIS si el patrimonio segregado constituye una unidad económica capaz de funcionar por sus propios medios. Para la actividad de alquiler de inmuebles, no es imprescindible cumplir los requisitos de actividad económica del IRPF para ser considerada rama de actividad. La transmisión estará no sujeta a IVA si constituye una unidad económica autónoma. La operación estará no sujeta al ITPAJD y exenta en sus otras modalidades, y no devengará el IIVTNU si se cumplen los requisitos del TRLIS.
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